Research Publications

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The impact of COVID-19 on formal firms: evidence from Ethiopia

This note uses administrative tax data on firms to measure the direct impact of the COVID-19 containment and prevention measures (referred to as ‘l...

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Informality, consumption taxes and redistribution

In this study, we combine household expenditure data from 31 countries with theory to shed new light on the redistributive potential and optimal de...

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Mobilising revenue: opportunities for lower-income countries during the pandemic

This brief addresses the fiscal response to the coronavirus pandemic, arguing that governments could make use of the opportunities this shock ...

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How tax officials in lower-income countries can respond to the coronavirus pandemic

This paper was produced as part of the FCDO funded Centre for Tax Analysis in Developing Countries (TaxDev) project....

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The impact of VAT and turnover taxes on firms’ supply chain choices: evidence from India

This note summarises ongoing work being undertaken by Lucie Gadenne, Tushar Nandi and Roland Rathelot on the scale and nature of supply chain disto...

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Taxation and Supplier Networks: Evidence from India

Do tax systems distort firm-to-firm trade?...

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Can rationing increase welfare? Theory and an application to India's ration shop system

Ration shop systems allow households to purchase limited quantities of some commodities at a fixed subsidized price and are in widespread use thro...

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Business taxation in Ethiopia: Exploring administrative data to understand taxpayers’ responses to tax thresholds

Increasing tax revenues is a priority in low-income countries, where governments collect much less revenue as a share of GDP than in middle- or hig...

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Are corporate tax incentives for investment fit for purpose? Revisiting economic principles and evidence from low- and middle-income countries

Introduction to the study

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Redistribution via VAT and cash transfers: an assessment in four low and middle income countries (working paper)

As in many high income countries, VAT systems in low and middle income countries (LMICs) are often characterised by different tax treatments for di...